equity derivative 中文意思是什麼
equity derivative
解釋
股本衍生工具- equity : n 1 公平，公正。2 【法律】衡平法〈指補充成文法或普通法的公平原則，必要時以糾正用法不公〉；衡平法...
- derivative : adj. 導出的；派生的。n. 1. 派生物。2. 【語言學】派生詞。3. 【化學】衍生物。4. 【醫學】誘導法[劑]。5. 【數學】導數，紀數，微商。adv. -ly
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In the third part, this dissertation analyses the difference between traditional accounting and uncertainty accounting in the recognition and puts the ideas and standards of uncertainty into action. in the third part, it discusses enterprise pricing theory and market pricing theory. on the basis of them, it establishes some pricing models, such as rapport model, option model and eva model, etc to evaluate the value of asset, liability, equity, derivative instruments and contingent transaction
討論了企業定價理論和市場定價理論對會計計量的影響，闡釋了影響會計計量不確定性的因素，然後對資產、或有事項、創業企業股票發行、股票期權、衍生金融工具等計量的不確定性進行了研究，在此基礎上，建立了期權、經濟附加值等多種計量模型。 -
It is the biggest manager of alternative investments, with some $ 108 billion invested in hedge funds, private equity and derivative products
它是最大的另類投資的經營者，有1080億美元投入對沖基金，私人資本運營公司和其派生產品。 -
International financial intermediation consists of channelling international surplus funds, from the savings of governments and people, into investments, through the banking system, the debt and equity markets, and their derivative products
所謂國際金融中介活動，就是將國際間有餘的資金，如政府儲備和私人儲蓄等，透過銀行體系債券及股票市場以及有關的衍生產品，中轉至投資項目。 -
The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved. which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information. part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6
筆者提出經理人股票期權的會計確認應依據經理人股票期權這一事物的經濟實質，將其歸屬於一種特殊的所有者權益科目? ? 「經理人股票期權」科目，從而將原有的所有者權益重新細分類別並進行價值分配；而經理人股票期權的會計計量則因其同時具有金融衍生工具的性質，宜採用公允價值法，結合經理人股票期權的初始確認和終止確認進行初始計量和終止計量；關于經理人股票期權的信息披露問題，筆者認為由會計確認和會計計量解決了經理人股票期權的表內確認問題后，應著重在表外披露採用何種會計政策對經理人股票期權進行確認和計量，並披露相應的非財務信息，包括經理人股票期權計劃的主要內容等，以利於報表使用者獲得有效的決策信息。 -
The equity derivative business of company a consists of structuring, risk management and the trading of equity - linked and fund - linked products, both listed and over - the - counter
A公司經營的股票衍生工具業務，包括上市及場外交易的股票掛鉤產品及基金掛鉤產品的結構風險管理及買賣。
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